The 100% Nursery Discount available from 1 April 2020 for properties occupied by providers on Ofsted's Early Years Register for the provision of the Early Years Foundation Stage has been extended as follows:
- 100% for the period 1st April 2021 to 30th June 2021; followed by
- 66% for the period 1st July 2021 to 31st March 2022, up to a maximum of £105,000.
Initially at the start of the 2021/22 financial year the Council will be issuing demands to eligible businesses the show the effect of the 100% discount up to 30 June 2021, which means nothing to pay until then. After which revised demand notices will be issued to reflect the reduced discount of 66% (up to a maximum of £105,000) which applies between 1 July 2021 and 31 March 2022.
The Council has assumed that all businesses that qualify for the discount will want to benefit from it. However, if you do not wish to receive this discount, please contact us and we will arrange to have it removed from your account.
East Lindsey District Council will administer this scheme in line with Government guidance: Visit Business Rates - Nursery Discount 2021-22
Which properties will benefit from the discount?
- Properties that will benefit from the discount will be hereditaments occupied by providers on Ofsted's Early Years Register and wholly or mainly used for the provision of the Early Years Foundation Stage.
To qualify for the discount, the hereditament should be wholly or mainly being used for the above qualifying purpose. In a similar way to other reliefs (such as charity relief), this is a test on use rather than occupation. Therefore, hereditaments which are occupied but not wholly or mainly used for the qualifying purpose will not qualify for the discount.